A case of squamous cell carcinoma of the thyroid gland associated with esophageal carcinoma is presented A squamous cell carcinoma of the thyroid gland is rare and is prognosis is poor. The histogenesis of squamous cell carcinoma is not clear, but at present, it is believed that most cases arise from the follicular epithelium It is very important to know whether squamous cell carcinoma of the thyroid is primary or secondary. Thus, the possibility of squamous cell carcinoma in the thyroid being the result of a metastasis or extension from a primary tumor in the trachea or esophagus must always be ruled out and intensive evaluation should be required to confirm the diagnosis of this disease. We report a squamous cell carcinoma of the thyroid associated with esophageal cancer with brief review of literature.